Accounting for Financial Assets and Financial Liabilities According to IFRS 9

Maria Carmen Huian

31 citations0/0 files storedScientific Annals of Economics and Business

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Accounting Theory and Financial Reporting Accounting and Financial Management Risk Management in Financial Firms

Abstract

The most controversial accounting standards during the last decade, IAS 39 “Financial instruments: recognition and measurement” and its American equivalents FAS 133 “Accounting for derivative instruments and hedging activities” and FAS 157 “Fair value measurements” have regained their place as the global focus of the public debate since the beginning of the current crisis. Following the strong criticism received lately, the standard-setters have started several projects aimed at reviewing the accounting issues that have emerged from the crisis. So far, the result consists of the publication of IFRS 9 “Financial Instruments” issued by IASB and an exposure draft on financial instruments issued by FASB. This paper aims at analyzing the new rules, concepts and principles introduced by IFRS 9. In addition, it attempts to identify some possible consequences of its application.

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References

1995Corporate Incentives for Hedging and Hedge Accounting 2008Marking‐to‐Market: Panacea or Pandora's Box?2003Principles-Based Accounting Standards 2008Accounting in and for the Subprime Crisis 2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey 2008Effect of derivative accounting rules on corporate risk-management behavior 2005The adoption of International Accounting Standards in the European Union 2006Market Reaction to Events Surrounding the Adoption of IFRS in Europe

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